Goods and Services Tax India: Read all latest GST news, articles, notification, circulars, case laws news on, MVAT DVAT PVAT GST GSTN IGST CGST GST Council GST Rates SGST GST Forms GST Rules.
Goods and Services Tax : This article explains the extent of the burden of proof under Section 155 of the CGST Act. The key takeaway is that recipients mus...
Goods and Services Tax : Dual Control Without Coordination: How CGST–SGST Jurisdiction Gaps Are Trapping Taxpayers in Parallel Proceedings Overview One o...
Goods and Services Tax : The debate over mandatory pre-deposit in GST penalty-only proceedings has gained momentum after the Finance Act, 2025 amendment. C...
Goods and Services Tax : The article examines whether automated interest notices for FY 2019–20 can survive after limitation under Section 73 has expired...
Goods and Services Tax : The Court held that absence of lorry receipts or weighment slips, by itself, cannot justify denial of Input Tax Credit when invoic...
Goods and Services Tax : Stakeholders identified persistent issues in GST registration, cancellations, and refund processing affecting MSMEs. The consultat...
Goods and Services Tax : The Rajasthan GSTAT Bar has urged the Tribunal to adopt a pragmatic approach by accepting pre-deposits made through the Electronic...
Goods and Services Tax : Haryana recorded the highest State GST growth rate in India at 22% in May 2026. The achievement is attributed to strong tax admini...
Goods and Services Tax : Practitioners are reportedly following different methods while completing GSTAT appeal forms because of inadequate guidance. The r...
Goods and Services Tax : The certificate clarifies that dealing and investment in securities are outside the scope of GST. Companies engaged solely in secu...
Goods and Services Tax : The Telangana High Court granted bail to an accused in a Rs.30 crore fake GST ITC case after noting that no complaint had been fil...
Goods and Services Tax : Considering Clauses 7 and 7.1 of the 2022 Circular, the Court found that the amount in question appeared to be compensation rather...
Goods and Services Tax : The Allahabad High Court held that GST appellate authorities cannot dismiss appeals solely on limitation without examining the act...
Goods and Services Tax : The Punjab and Haryana High Court directed the competent authority to decide a representation alleging fraudulent GST record manip...
Goods and Services Tax : The Karnataka High Court set aside a GST adjudication order after finding that the authority incorrectly stated that no reply had ...
Goods and Services Tax : GSTAT Mumbai Bench has officially commenced functioning, making it mandatory for taxpayers within its jurisdiction to file appeals...
Goods and Services Tax : The Committee recommended replacing daily cause lists with weekly schedules and permitting supplementary lists when necessary. The...
Goods and Services Tax : GSTN has postponed the implementation of mandatory "Ship To GSTIN" capture and voluntary E-Way Bill closure to 1 August 2026. The ...
Goods and Services Tax : Gross GST collections reached ₹1.94 lakh crore in May 2026, registering 3.2% growth. The increase was driven largely by a 19.1% ...
Goods and Services Tax : The West Bengal GST Department ruled that intra-State movement of goods related to job work remains exempt from e-way bill generat...
The Application in GST ARA Form No. 01 of M/s. Aditya Birla Sun Life Insurance Company Limited, vide reference ARA No. 32 dated 05.10.2020 is disposed of, as being withdrawn voluntarily and unconditionally.
In re Premier Sales Promotion Pvt Ltd (GST AAAR Karnataka) The Appellant has contended that the vouchers are akin to lottery tickets and the Supreme Court in the case of Sunrise Associates has held that lottery tickets are actionable claims. They have also argued that the reliance placed by the lower Authority on the Apex […]
1. What will be the GST Tax Rate applicable on our product along with specific HSN Code and the product details are mentioned in the attachment? The applicant has submitted a letter via email dated 03.12.2021 and requested that they may be allowed to voluntarily withdraw their subject application filed on 28.08.2020.
AAR held that services by way of supplying, operating, and maintaining air-conditioned electrically operated buses would be chargeable @ 12% with Input Tax Credit and @ 5% without ITC.
The Central Government vide Notification No. 38/2021-CT dated 21.12.2021 has notified January 1, 2022 as the implementation date for Rule 10B of CGST Rules, 2017. In the said rule, it is mandatory for the registered person to undergo Aadhaar authentication for the below purposes, Filing of application for revocation of cancellation of registration in FORM […]
Couple of notifications have been issued on 21st December, 2021 to bring into force certain changes with effect from 1st January, 2022. Notification No. 38/2021 – Central Tax Dated: 21st December, 2021 It seeks to bring into force certain sub-rules of Rule 2 of the Central Goods and Services Tax (Eighth Amendment) Rules, 2021, introduced […]
Government notifies provisions of sections 108, 109 and 113 to 122 of Finance Act, 2021 (FA, 2021) wef 1st day of January, 2022 vide Notification No. 39/2021–Central Tax | Dated: 21st December, 2021. Ministry Of Finance (Department Of Revenue) (Central Board Of Indirect Taxes And Customs) New Delhi Notification No. 39/2021–Central Tax | Dated: 21st […]
The provisions for levying interest under GST Act are incomplete and hence ineffective. Here we will discuss on the provisions laid down under GST Act for levying interest and its inapplicability as on date. Section 50 of the Goods and Service Tax Act deals with provision for levying interest. Interest can be levied at 18% […]
In present facts of the case, the Hon’ble High Court dismissed the Revision filed by the Revenue and upheld the Orders of Tribunal where it sustained the Remand Order passed by the Deputy Commissioner (Appeals) as there was violation of principle of Natural Justice in the Original Order passed by the primary authority.
Supreme Court of India has expressly overruled the judgment dated 24.06.2019 of the Hon’ble Gujarat High Court, wherein it was ruling that FORM GSTR-3B is not a return specified under Section 39 of the CGST Act.
